Aqueous urethane resin compositions which are dispersions of a urethane resin in an aqueous medium have recently gained new use in leather-like sheets because of their small environmental loads as compared to conventional urethane resin compositions containing an organic solvent (see, for example, Patent Literature 1).
Unfortunately, films obtained from the existing aqueous urethane resin compositions are poor in chemical resistance and have drawbacks in that they are swollen during use or are degraded and broken. Improvements are thus demanded.